Y%S ,xld m%cd;dka;%sl iudcjd ckrcfha .

ei m;%h
w;s fYI

wxl 1847$36 - 2014 ckjd ui 30 jeks n%yiam;skaod - 2014'01'30

^rcfha n,hmsg m%isoaO lrk ,)

I jeks fldgi: (I) jeks fPoh - idudkH

rcfha ksfok
2008 wxl 14 ork l%fudamdh ixjOk jHdmD;s mk;
3 jk j.ka;sfha ^4& jk Wmj.ka;sh hgf;a lrk ,o kshuh
ixfYda; 2008 wxl 14 ork l%fudamdh ixjOk jHdmD;s mkf;a 3 jeks j.ka;sfha ^4& jk Wm j.ka;sh hgf;a ud fj; mej
we;s n,;, m%ldrj" wdfhdack m%jOk wud;H ,laIauka hdmd wfjOk jk uu fuu kshuh u.ska :
^1& by; lS mkf;a ldhh i|yd l%fudamdh ixjOk jHdmD;shla f,i ykdf.k we;s" niakdysr m<df;a fld<U
ia;%slalfha fld<U 02" .af,aks fha iy ksiqre wland udjf;a" blr l%shd;aul lsu i|yd jQ kk idmamq ixlSKhlska
iy Wiia ia:rfha ksjdi ixlSKhlska iy ldhd,Sh fiajd iemhqf ia:dk i|yd bv myiqlo we;=j ia;SrK w
iqfLdamfNda.S ixpdrl ksfla;k myiql iy Bg wkqYdx.sl myiqlo iys;j whr follska ixjOkh lsu i|yd jQ fuu
jHdmD;sh hf:dala; mkf;a ldh i|yd jQ jHdmD;shg wod< f;dr;=re i|yka ksfokh 2013 foien ui 17 jeks k wxl
1841$3 ork w;s fYaI .ei m;%fha m<lrk ,o nj;a ;
^2& by; i|yka l%fudamdh ixjOk jHdmD;shg" mkf;a 3 jeks j.ka;f
s ha ^3& jk Wmj.ka;h
s m%ldrj wud;H uKav,
wkque;sh ,ndf.k we;s nj;a" fujeks cd;sl hym;alula wdlYkh jk l%fudamdh jeo.;alula iys; jHdmD;shlska rcfha
ixjOk Wmdh ud.hkag wkql+,j wdl ixjOkhg wod,j Wmu m%uqL;ajhla ,efnk nj;a ;
^3& by; lS l%fudamdh ixjOk jHdmD;sh niakdysr m<df;a" fld<U ia;%slalfha" fld<U 02" .af,aka fha iy
ksiqre wland udjf;a" blr l%shd;aul lsu i|yd jQ kk idmamq ixlSKhlska iy Wiia ia:rfha ksjdi ixlSKhska iy
ldhd,Sh fiajd iemhSf ia:dk i|yd bv myiql we;=j ia;SrK w iqfLdamfNda.S ixpdrl ksfla;k myiql iy Bg
wkqYdx.sl myiql o iys;j whr folska ixjOkh lsu i|yd jQ fuu jHdmD;sh by; lS l%fudamdh ixjOk jHdmD;sh
f,i ykajkq ,eh hq;= w;r fjdag*%ka fm%dmia ^m%hsj& ,sg tlS jHdmD;s iud.u jk nj;a ;
^4& by; i|yka whr follska ixjOkh lsu i|yd jQ fuu jHdmD;sfha jdKscuh lghq;= Y%S ,xld wdfhdack
uKav,h iy jHdmD;s iud.u w;r we;s lr .kakd ,o .siqf i|yka m tys m<jk whf jdKsc fufyhq lghq;= wdrN
lsu iy l%shd;aul lsu tlS jHdmD;s .siqf oelafjk k isg udi yegl ^60& la we;=<; wrh hq;= nj;a" ;jo tys fojk
whr wdrN l<fyd;a jdKsc fufyhq lghq;= wdrN lsu iy l%shd;aul lsu tlS jHdmD;s .siqf i|yka k isg udi 36
l ld,hla ;=< werh hq;= nj;a ;
^5& fuys my; Wmf,aLkfha i|yka jQ kS;suh mk;aj,ska ksoyia tys i|yka jk ld,h ;=< jHdmD;s iud.ug
,efnkqfha my; i|yka fldkafoais bgqlsug hg;a nj;a ;
^i& fuu jHdmD;sfha wju foaY wdfhdackh jYfhka wefuldkq fvd, ,shk ;=kaishhla ^we'fvd'' 300& Y%S
,xld wdfhdack uKav,h yd jHdmD;s iud.u w;r w;aika lrkq ,nk .siqf isg jir myla ^05& we;=<; l<
hq;= nj;a ; iy
1A - PG 01946 460 (2014/01)

fuu w;s fYI .ei m;%h www.documents.gov.lk fj wvfhka nd.; l< yel'

2A

I fldgi: (I) fPoh - Y%S ,xld m%cd;dka;%sl iudcjd ckrcfha w;s fYI .ei m;%h - 2014'01'30
^ii& ksis wlaIKh iy;sl lsu i|yd wod< jHdmD;s iud.u jHdmD;sfha foaY ksuh .Kqfokq inkaOfhka jQ
foaY ksuh .sKq mj;ajdf.k hd hq;= nj;a'
Wmf,aLkh
^1& 2006 wxl 10 ork foaYSh wdodh mk;
^i& ixia:dms; wdodh n
2006 wxl 10 ork foaYSh wdodh mkf;a Odk j,g wkqj" jHdmD;sfha lghq;= j,ska jHdmD;s iud.u ckkh
lrk ,dNh iy noaO ksjdi" idmamq" fiajd bvmyiql ia:dk lsKSfuka" nfuka" l=,shg fuka" ldur .dia;=
iy l=,S lrejkaf.ka ,nd.kakd l=,S wdodhu o we;=j wdodhu u; wdodh n f.u jir oyhl ^10& ld,hla
i|yd ksoyia flf' fuu n ksoyia ld,h .Kkh lsu wdrN jkqfha tlS jHdmD;s iud.u ,dN bmhSu werUQ
jif uq,a k isg fyda I whr imQK tu jHdmD;sh jdKscuh fufyhq werUQ kfha isg jir ;=kla ^03&
iemsu;a iu" hk wjia:d foflka m<uqj t<fUk wjia:dfh'
by; i|yka n ksoyia ld,fha wjika khg bla;sj t<fUk jir myf<djl ^15& ld,hla i|yd jHdmD;s
iud.f ,dNh iy wdodhu l=,S uqo,a wdodhu o we;=j ta u; wO n ksoyia lsula ,efnk w;r" tu wO n
.Kkh l< hq;af;a" jHdmD;s iud.f ,dNfha iy wdodhf ishhg yhl ^6]& m%;sY;hla hk moku u; fyda
;;ald,fha fydag,a ludka;hg wod<j n,mj;akd n wkqmd;fhka ishhg mkyl ^50]& m%;sY;hla hk
mokfuka wvq w.hla .kakd moku u;h'
tfia jQjo" tlS n ksoyia ld,h yd wO n ksoyia ld,h wjikafuka wk;=rej" jHdmD;s iud.f ,dNh yd
wdodhu inkaOfhka wdodh n mkf;a Odk m%ldr wdodh n f.h hq;=h'
by; lS jHdmD;s iud.f ldhhkays Ih lafIa;%h blaujd wod< wd{dmk;a j,g wkql+,j ia;SrKh
l<fyd;a thska Wmhkakd jQ ,dN msjegq Od;djg wkql+,j iy ,dNdxY u; iudkqmd;slj foaYSh wdodh n
mk; hgf;a ixia:dms; wdodh noao f.f iSudjkag hg;a f'
^ii& ,dNdxY u; noao
uq,a jir oyhl ^10& n ksoyia ld,hg wod<j iy bka miqj jirl ld,hlg wod<j jHdmD;sfha ,dNj,ska
fldgia yshka fj; fnod fokq ,nk ,dNdxY n j,ska ksoyia f'
^iii& r|jd.ekSf noao
my; i|yka m r|jd.ekSf n wvqlr f.fuka jHdmD;s iud.u ksoyia f :
- m%d.aOk ho i|yd .kakd ,o foaY Kh u; fmd,sh yd ;dlaIKsl .dia;= ;
- l<ukdlrK .dia;= yd rdcH Nd.h f. j,g wod<j lrk f. inkaOfhka tlS uq f. j,
tl;=j o< fufyhq wdodhka ishhg ;=kl ^3]& m%udKhla fkdblaujk f;la ;
- wf,lrK .dia;= i|yd tlS f.j, uq tl;=j o< fufyhq wdodhfuka ishhg tlhs oYu myla ^1'5]&
fkdblau jk f;la ; iy
- l<ukdlrK ukd .dia;= i|yd" tlS f. j, uq tl;=j o< fufyhq ,dN j,ska ishhg oyhla ^10]&
fkdblau jk f;la'
^iv& Wmhkg f.f noao
jHdmD;s iud.f fiajfha ksr;jk foaYh
S ldhh uKav,h Wmhk g f.f noafoka ksoyia h hq;h
= ' fuu
iykh tjeks fiajlhska is fofkl=g ^20& Wmuhlg hg;aj wod< lr.; hq;= njg iSudjla l%shd;aul h
hq;=h' fuu iykh jHdmD;s iud.f jdksc fufyhq l%shdld;ajh wdrN jk k isg t,efUk b jir
myl ^05& ld, iSudjla i|yd wod< lr.; hq;h
= ' jHdmD;s iud.f foaY ldhh uKav,h fjkqjg l%udkql,
+ j
foaYSh fiajl msila fiajfha fhoug jHdmD;s iud.u iska jHdmD;s iud.f jeu hym; ms<sn| uQ,Ouh
mok lrf.k l%shdlsu wjYH h hq;=h'

I fldgi: (I) fPoh - Y%S ,xld m%cd;dka;%sl iudcjd ckrcfha w;s fYI .ei m;%h - 2014'01'30

3A

^2& 2002 wxl 14 ork tl;= l, w.h u; n mk;

I whr l%shd;aul lsu i|yd Y%S ,xld wdfhdack uKav,h u.ska wkqu; lrkq ,nk jHdmD;shg wod< wdkhkh
flfrk NdKav iy fiajd iy foaYSh jYfhka <.kq ,nk NdKav fyda fiajd Y%S ,xld wdfhdack uKav,h u.ska wkqu; lrkq
,nk whfrys jHdmD;sh l%shd;aul lsf ld,h ;=< tl;= l< w.h u; n f.fuka ksoyia f' jHdmD;sh i|yd iemhS
lrk fldka;%d;alrefjl=g fyda tlS fldka;%d;alrefjl=g iemhS lrk Wm fldka;%d;alrefjl=g jHdmD;sh l%shd;aul lrk
ld,h ;=< mkf;ka wjir we;s m n ,Nkh ^tax deferment& lsug yelsf'
II whr l%shd;aul lsug wjYH jHdmD;shg wod< NdKav iy fiajd wdkhkh lsug iy lsis jHdmD;shlg wod<
NdKav yd fiajdjka foaYShj , .ekSu i|yd udi ;siayhl ^36& ld,hlg fujeksu ksoyia ls we;'
by; lreKg hg;aj" II whr l%shd;aul fjka ;snqKo jdKsc fufyhq werUQ kfha isg" 2002 wxl 14 ork tl;=
l< w.h u; n mkf;a Odk m%ldr jHdmD;s iud.u iska tl;= l< w.h u; n f.h hq;=h'
^3& 2011 wxl 18 ork jrdh yd .=jka f;dgqm, ixjOk n mk;
I whr yd$fyda II whr j,g iqiq m wod< ld, iSudj ;=<" Y%S ,xld wdfhdack uKav,h iska wkqu; lrkq ,nk
jHdmD;shg wod< NdKavj,g iSud fjka tlS jHdmD;shg wod< NdKav wdkhkh lsu" jrdh yd .=jka f;dgqm, ixjOk noao
f.fuka ksoyia f' jHdmD;sh l%h
s d;aul lrk ld,h ;=<" jHdmD;s iud.u iska jHdmD;sh i|yd is lrkakd jQ iDcq wdkhk
fyda NdKav ,nkakd ^consignee& jHdmD;s iud.u jkafka k" jHdmD;sh i|yd fldka;%d;alrejl= fyda Wmfldka;%d;alrefjl=
iska is lrk wdkhkhka i|yd fuu ksoyia lsu" my; wxl ^05& ys i|yka fldkafoaisj,g hg;aj wod< f'
^4& 2005 wxl 05 ork uqo,a mk;
jHdmD;s iud.f fldka;d% ;alrejka $Wm fldka;d% ;alrejka" jHdmD;sfha whr I yd$fyda whr II g ksis m wod<j
2005 wxl 05 ork uqo,a mk; hgf;a mkjkq ,nk bls yd ludka; iy;sl wruqo,a noao f.fuka ksoyia f'
^5& f.= wd{dmk; ^235 jeks wldrh&
wldhh ,ehsia;=f i|yka NdKav yer" jHdmD;sfha whr I g fyda II ksis m wod< ld,hka ;=, wdkhkh lrkq
,nk jHdmD;shg wod< Y%S ,xld wdfhdack uKav,h iska wkqu; lrkq ,nk NdKav ^jHdmD;s iud.u iska iDcqju wdkhkh
lrk g fyda jHmD;s iud.f kduh hgf;a fldka;%d;alrejl= fyda Wmfldka;%d;alrefjl= u.ska wdkhkh lrk g tu
NdKav& f.= n j,ska ksoyia f' wldh ,ehsia;=f i|yka NKav inkaOfhka jk g tlS NdKav Y%S ,xldj ;=< mQKj
ksIamdokh fkdlrk wjia:djl fyda tlS NdKav wjYH m%udKfhka fyda wjYH .=Kd;aulNdjfhka hqla;j Y%S ,xldfjka ,
.ekSug fkdyels jk g muKla fyda jHdmD;sfha wjYH;djhka wkqj ksis l,g Y%S ,xldfjka , .ekSug fkdyels
wjia:djl wdkhkh l< g tjeks NdKav f.= noafoka ksoyia f'
ta wkqj iuia;hla f,i" jHdmD;sfha whr I fyda II g by; i|yka m wod< ld,hka ;=< fldka;%d;alrejl= fyda
Wmfldka;%d;alrefjl= uska wdkhkh l< yelafla tu NdKav j,g wod<j NdKav ,nkakd f,i jHdmD;s iud.u i|yka g
muKs' lsish gl wdkhkh lrk NdKav fjk;a jHdmD;shlg wod< NdKav iu fmdf wdkhkh lsula is jqjfyd;a"
jHdmD;s iud.ug we;s iyk jHdmD;shg wod< NdKav i|yd muKla Wmfhda.S lr.;a njg iy;sl lsf mQK j.lSu
jHdmD;s iud.u i;= jk w;r" tu fldkafoais h fyhlska lvlsula is jqjfyd;a" jHdmD;shg wod< fkdjk ishu NdKav
inkaOfhka f.h hq;= n idudkHfhka wod< jk kS;s yd fr.=,dis j,g wkqj jydu f.ug is f' jHdmD;s iud.f
fiajlhl=f.a" WmfoaYljrfhl=f.a fyda fjk;a wfhl=f.a mqoa.,sl Nd;h i|yd jHdmD;s iud.u iska wdkhkh lrkq ,nk
mqoa.,sl nvqndysrdh jHdmD;shg wod< NdKav f,i i,lkq fkd,ef' ;jo jHdmD;s iud.ug 2008 wxl 14 ork l%fudamdh
ixjOk jHdmD;s mk; hgf;a ,ndfokq ,nk ksoyia ls iy iyk ie,ls,a,g .kska jHdmD;s iud.u iu inkaO jk
h l=,S .ekqlrejl=g fyda fjk;a wfhl=g tlS inkaOu fya;=fjka fyda inkaOu lrK fldg f.k fuu mk; hgf;a
fjkh ksoyia lsula fyda iykhla fokq fkd,ef'
,laIauka hdmd wfjOk" md' u'
wdfhdack m%jOk wud;H'
jI 2014 la jQ ckjd ui 30 jeks k"
fld<U h'
02 - 375

Y%S ,xld rcfha uqK fomd;fka;=f uqKh lrk ,'